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Cross-Framework Mapping

AASB S2 Climate-related DisclosuresvsNIS2 Directive Implementing Acts

See exactly how AASB S2 Climate-related Disclosures controls map to NIS2 Directive Implementing Acts. Pre-computed mappings, identified gaps, and coverage analysis.

31
Controls Mapped
8
Gaps Found
26%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

AASB S2 Climate-related Disclosures maps to NIS2 Directive Implementing Acts with 26% coverage across 10 directly mapped controls. Analysis of 39 AASB S2 Climate-related Disclosures controls identifies 29 compliance gaps — primarily concentrated in Strategy.

Source: TheArtOfService Knowledge Graph | 39 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 20 of 31 mapped controls across 3 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Strategy(2 mappings)

AASB-S2-10Risk Classification and Timeframes2 targets
→FEDRAMP-AC-1Access Control Policy and Procedures
→FEDRAMP-AC-2Account Management

Governance(8 mappings)

AASB-S2-6bManagement's Role in Governance3 targets
→NIS2-IA-1Policy on Security of Network and Information Systems
→NRF-6Vendor Risk Management
→WCO-SAFE-SCS-02Risk Management
IM8-GOV.2Roles and Responsibilities2 targets
→FEDRAMP-AC-1Access Control Policy and Procedures
→FEDRAMP-AC-2Account Management
IM8-GOV.4ICT Security Risk Management3 targets
→NIS2-IA-1Policy on Security of Network and Information Systems
→NRF-6Vendor Risk Management
→WCO-SAFE-SCS-02Risk Management

Risk Management(10 mappings)

CDP-RM-1Risk Identification Process3 targets
→NRF-4Supply Chain Risk Identification
→WCO-SAFE-SCS-01Advance Electronic Information
→WCO-SAFE-SCS-02Risk Management
CDP-RM-3Value Chain Risk Assessment3 targets
→NRF-4Supply Chain Risk Identification
→WCO-SAFE-SCS-01Advance Electronic Information
→WCO-SAFE-SCS-02Risk Management
FAA-CS-3.1Data-Driven Risk Management3 targets
→NIS2-IA-1Policy on Security of Network and Information Systems
→NRF-6Vendor Risk Management
→WCO-SAFE-SCS-02Risk Management
FAA-CS-3.2Supply Chain Risk Management
→AEO-SC-4Trading Partner Security

+11 more mappings

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Related Comparisons

Other AASB S2 Climate-related Disclosures comparisons

AASB S2 Climate-related Disclosures vs NIST SP 800-82 Rev 3 — Guide to OT Security14 mappingsAASB S2 Climate-related Disclosures vs CFTC System Safeguards (17 CFR 37, 38, 39, 49)13 mappingsAASB S2 Climate-related Disclosures vs GLI-33 — Gaming Laboratories International Event Wagering Systems13 mappingsAASB S2 Climate-related Disclosures vs EIOPA Guidelines on ICT Security and Governance (2023)13 mappingsAASB S2 Climate-related Disclosures vs TISAX — Trusted Information Security Assessment Exchange13 mappingsAASB S2 Climate-related Disclosures vs Telecommunications Sector Security Reforms (TSSR)13 mappingsAASB S2 Climate-related Disclosures vs Defence Security Principles Framework (DSPF)13 mappingsAASB S2 Climate-related Disclosures vs Protective Security Policy Framework (PSPF) Release 202413 mappings

Other NIS2 Directive Implementing Acts comparisons

TISAX — Trusted Information Security Assessment Exchange vs NIS2 Directive Implementing Acts28 mappingsSouth Korea ISMS-P vs NIS2 Directive Implementing Acts26 mappingsFedRAMP Rev 5 vs NIS2 Directive Implementing Acts26 mappingsFAA Cybersecurity Framework for Aviation vs NIS2 Directive Implementing Acts26 mappingsCISA Cross-Sector Cybersecurity Performance Goals (CPG) 2.0 vs NIS2 Directive Implementing Acts25 mappingsCSA CCM v4 vs NIS2 Directive Implementing Acts25 mappingsASD Information Security Manual (ISM) vs NIS2 Directive Implementing Acts25 mappingsNIST SP 800-171A Rev 3 — Assessing CUI Security Requirements vs NIS2 Directive Implementing Acts25 mappings

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What are the key differences between AASB S2 Climate-related Disclosures and NIS2 Directive Implementing Acts?

AASB S2 Climate-related Disclosures has 39 controls across its framework, while NIS2 Directive Implementing Acts covers 56 controls. Direct mapping analysis identifies 10 overlapping controls (26% coverage). The frameworks diverge most significantly in Strategy, where 12 AASB S2 Climate-related Disclosures controls have no direct NIS2 Directive Implementing Acts equivalent.

How many controls map between AASB S2 Climate-related Disclosures and NIS2 Directive Implementing Acts?

Of 39 total AASB S2 Climate-related Disclosures controls, 10 map directly to NIS2 Directive Implementing Acts controls — representing 26% coverage. The remaining 29 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping AASB S2 Climate-related Disclosures to NIS2 Directive Implementing Acts?

29 AASB S2 Climate-related Disclosures controls have no direct equivalent in NIS2 Directive Implementing Acts. The highest concentration of gaps is in Strategy with 12 unmapped controls. These gaps represent areas where additional controls, policies, or documentation must be created to achieve compliance with both frameworks.

Which control domains have the most gaps between AASB S2 Climate-related Disclosures and NIS2 Directive Implementing Acts?

The domain with the highest gap count is Strategy (12 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.

Related Resources

How to Map Controls Across Frameworks|Multi-Framework Compliance Guide|Compliance Glossary

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